Banco Santander SA ADR (SAN) — Cash Flow Quality Index

Latest as of March 2026: -3.43x

Banco Santander SA ADR (SAN) has a Cash Flow Quality Index of -3.43x as of March 2026. Operating cash flow of $-18.70 Billion is below net income of $5.46 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore SAN debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-3.43x
Operating CF / Net Income

Operating Cash Flow

$-18.70 Billion
USD

Net Income

$5.46 Billion
USD

Data as of

Mar 2026
Most recent filing

Banco Santander SA ADR Cash Flow Quality Index (1991–2025)

Historical Cash Flow Quality Index for Banco Santander SA ADR across 27 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Banco Santander SA ADR cash conversion from operations.

Annual Cash Flow Quality Index for Banco Santander SA ADR (1991–2025)

Year-by-year earnings quality comparison for Banco Santander SA ADR.

Year Quality Index Operating CF (USD) Net Income YoY Change
2025 -0.96x $-14.84 Billion $15.50 Billion ▲ +50.2%
2024 -1.92x $-24.16 Billion $12.57 Billion ▼ -524.3%
2023 0.45x $5.01 Billion $11.08 Billion ▼ -82.4%
2022 2.57x $27.71 Billion $10.76 Billion ▼ -56.2%
2021 5.87x $56.69 Billion $9.65 Billion ▲ +1306.4%
2019 0.42x $3.39 Billion $8.12 Billion ▲ +13.9%
2018 0.37x $3.42 Billion $9.31 Billion ▼ -92.5%
2017 4.90x $40.19 Billion $8.21 Billion ▲ +68.0%
2016 2.92x $21.82 Billion $7.49 Billion ▲ +276.5%
2015 0.77x $5.68 Billion $7.33 Billion ▲ +174.9%
2014 -1.03x $-7.17 Billion $6.93 Billion ▲ +84.2%
2013 -6.54x $-34.85 Billion $5.33 Billion ▼ -179.8%
2012 8.20x $24.32 Billion $2.97 Billion ▲ +40.2%
2011 5.85x $35.90 Billion $6.14 Billion ▲ +2.6%
2010 5.70x $51.87 Billion $9.10 Billion ▲ +397.4%
2009 -1.92x $-18.04 Billion $9.41 Billion ▼ -213.0%
2008 1.70x $15.83 Billion $9.33 Billion ▼ -48.4%
2007 3.28x $31.65 Billion $9.64 Billion ▲ +164.6%
2006 -5.08x $-34.31 Billion $6.75 Billion ▼ 0.0%
2005 -5.08x $-34.27 Billion $6.74 Billion ▼ -78.0%
2004 -2.86x $-11.41 Billion $4.00 Billion ▼ -235.4%
1996 2.11x $1.56 Billion $738.07 Million ▲ +29.1%
1995 1.63x $1.07 Billion $652.55 Million ▲ +18.1%
1994 1.38x $856.23 Million $618.53 Million ▼ -63.2%
1993 3.77x $1.57 Billion $416.47 Million ▲ +81.7%
1992 2.07x $884.32 Million $426.52 Million ▲ +3.7%
1991 2.00x $1.10 Billion $549.65 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.